When goods are shipped internationally, supporting structures like empty freight containers, pallets, and packing materials are critical. But when these items are imported (empty or for reuse) into Singapore, there are specific GST and permit rules you must follow. Missteps can cause delays or unexpected costs.
This post explains Singapore Customs’ import procedures for containers, pallets, and packing, and how you can stay compliant.
What falls under this category?
- Empty freight containers: 20-ft, 40-ft general containers, flat racks, open tops (with detachable tarpaulins), reefer containers, ISO tank containers, unit load devices (ULDs), and lower deck containers. Singapore Customs
- Pallets and packing: Includes wooden crates, cartons, metal cylinders, packaging drums, crate supports, or any structure used to hold, wrap, or transport goods. Singapore Customs
Note: This is not about full cargo it’s the empty or packaging components used in the logistics chain.
GST & Permit Requirements
Empty Freight Containers
- In general, importing empty containers is subject to GST. You must get an In-Payment (GST) permit to account for the GST. Singapore Customs
- However, there is relief: if the container is used in international conveyance and intended to be re-exported as soon as possible, then GST relief may be granted. In such cases, Singapore Customs waives the requirement for a relief certificate (i.e., no customs permit is needed) for the import of these empty containers. Singapore Customs
- If the container is sold, disposed of, or transferred for local use, then GST becomes payable. Singapore Customs
Pallets and Packing Materials
- Generally, importing pallets and packing materials is also subject to GST, and you must obtain an In-Payment (GST) permit to cover the importation. Singapore Customs
- Relief is possible when both of these conditions are met:
(a) The pallets/packing are used (or to be used) as external/internal coverings or as holders for goods (e.g. crates, internal frames). Singapore Customs
(b) They are intended to be re-exported as soon as possible. Singapore Customs - In such cases, you apply for an In-Non-Payment (GST Relief) permit to claim relief. Singapore Customs
- The permit application needs certain declaration details such as:
• Place of Receipt code = “RECYCL” Singapore Customs
• Claimant UEN (your company’s Unique Entity Number) Singapore Customs
• Claimant name & authorised person info Singapore Customs - The GST relief permit must be obtained before importation, and you must present it at the checkpoint for clearance. Singapore Customs
- One nuance: if the pallets or packing are imported as un-manifested cargo (i.e. less formal cargo that’s not declared in the manifest), no Customs permit is required. Singapore Customs
Best Practices & Checkpoints for Importers
Here are actionable tips to ensure smooth import of empty containers, pallets, and packing:
- Plan your usage / re-export intention
To qualify for GST relief, you must demonstrate that the container or packing item is meant for international shipping and will be re-exported promptly. - Apply for the correct permit early
For full importations, secure the In-Payment (GST) permit; for relief-qualifying ones, apply the In-Non-Payment (GST Relief) permit before import. - Fill declaration information accurately
Mistakes in UEN, claimant info, or place codes may lead to rejection or extra scrutiny. - Document the chain of custody / re-export evidence
Be able to show movements and that the container/packing was not used locally beyond permissible limits. - Stay updated on Customs policy changes
Relief rules, permit nuances, or documentation requirements may shift over time. - Liaise with your freight forwarder / Customs broker
They can help coordinate permit timing relative to vessel/airline schedules.
How Declarators Can Help
At Declarators, we specialize in customs compliance, permit declarations, and trade advisory services. When it comes to importing empty containers, pallets, and packing, we can assist you from start to finish:
- Advise on whether your container/packing is eligible for GST relief
- Prepare and submit appropriate In-Payment / In-Non-Payment permits
- Ensure all declaration data (UEN, codes, claimant information) is accurate
- Guide re-export planning and documentation to support relief claims
- Liaise with Singapore Customs and clearance checkpoints on your behalf
- Offer ongoing compliance support as policies evolve
Let us reduce your administrative burden and ensure your shipments pass customs smoothly.
📞 Contact Us
🌐 Visit us: www.declarators.com.sg
📧 Email: group@declarators.com
📱 Phone: +65 6385 2155
